Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-04 - Miscellaneous Tax Division
Chapter 1320-04-02 - Sales of Alcoholic Beverages for Consumption on the Premises
Section 1320-04-02-.01 - DEFINITIONS

(1) The term "alcoholic beverage" shall mean and include alcohol, spirits, liquor, wine, and every liquid containing alcohol, spirits, wine and capable of being consumed by a human being, other than patented medicine, beer or wine. where the latter two (2) contain alcoholic content of five percent (5%) by weight, or less.

(2) The term "alcoholic beverage tax" shall mean the gross receipts tax levied upon licensees for sales of alcoholic beverages for consumption on the premises by Chapter 211 of the Public Acts of 1967.

(3) The term "Commission" shall mean the Alcoholic Beverage Commission of the State of Tennessee.

(4) The term "Commissioner" shall mean the Commissioner of Revenue of the State of Tennessee.

(5) The term "Department" shall mean the Department of Revenue of the State of Tennessee.

(6) The term "licensee" shall mean any person authorized by the Commission or the Commissioner to sell alcoholic beverages for consumption on the premises.

(7) The term "Sales Price" shall mean the total price for which an alcoholic beverage is sold and shall include, but not be limited to, the alcoholic beverage tax, applicable sales tax, both State and Local, and the cost of any services required to process the beverage for sale without any deductions therefrom on account of the cost of the beverage, the cost of the materials used, losses, or any other expenses whatsoever.

(8) The term "sale" in addition to its usual meaning and except as otherwise provided by these rules, shall mean any use, transfer, exchange, barter, gift or disposition in any manner or by any means whatsoever except authorized returns to wholesalers.

(9) The term "sale" shall not include the use of wine or distilled spirits which are consumed in the preparation of food.